一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证
take careSALES CONTRACT
Contract No.:055756
Date:21st.July2005
Seller:Shanghai Cereals and Oil Imp.&Exp.Corporation Buyer:ABC Company Limited36-36Kannon Street London U.K. Commodities and Specification:Chine White Rice Long-shaped Broken Grains(Max):5%
依赖的英文Admixture(Max):0.25%
Moisture(Max):15%
Quantity:30000metric tons with10%more or less at the ller’s option
Packing:Packed in gunny bags of50kg each
jpmUnit Price:USD400per M/T FOB stowed Shanghai gross for net Amount:USD12000000(SAY TWELVE
MILLION ONLY)
Shipment:during Oct./Nov.2005from Shanghai to London with partial shipment and transshipment is allowed
Insurance:To be covered by the buyer
Payment:By Irrevocable L/C payable at sight for negotiation in China within15days after the shipment
Midland Bank Ltd.,London
Aug.18th,2005
Advising Bank:Applicant:ABC Company Ltd.
Bank of China Shanghai Branch
Beneficiary:Amount:Not exceeding USD12000000
Shanghai cereals and oil
Imp.&Exp.Corp.
Shanghai,China
Dear Sirs,
diameterAt the request of ABC Co.Ltd.,London,we hereby issue in your favor this revocable documentary credit No.219307which is available by negotiation of your draft at30days after sight for full invoice value drawn on us bearing the clau:“Drawn under documentary credit No. 219307of Midland Bank Ltd.,”accompanied by the following documents:
1.Signed commercial invoice in3copies.
2.Full t of2/3clean on board bills of lading made out to order and blank endord marked“Freight Prepaid”and notify applicant.
3.Certificate of origin issued by AQSIQ.
4.Insurance policy for full invoice value plus10%covering all risks and war risks as per ICC dated Jan.1st,1981.
5.Inspection certificate issued by applicant.
6.Beneficiary’s certificate fax to applicant within24hours after shipment stating contract number,credit number,vesl name and shipping date.
Covering30000metric tons Chine White Rice Long-shaped
Broken Grains:5%
Admixture:0.25%
Moisture:15%
At USD400.00per M/T FOB Shanghai,packed in plastic bags.
certainly
Shipment from Chine port to London during Oct./Nov.2005
Transshipment is prohibited,partial shipment prohibited.
This credit is valid for negotiation before Dec.15th,2005in London.
Special Conditions:Documents must be prented for negotiation within5days after the date of issuance of the bills of lading,but in any event within this credit validity.
We hereby undertake to honor all drafts drawn in accordance with the terms of this credit.The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd.,London.
It is subject to the Uniform Customs and Practice for Documentary Credit(1993Revision),International Chamber of Commerce Publication NO.500.
信用证主要有以下不符点:
1信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为”。
2信用证性质不符合合同的要求，将Revocable改成Irrevocable。
3汇票的付款期限有误，应将at30days after sight改为15。
4运输条款有误，因合同规定采用FOB贸易术语，因此，运费条款“Freight Prepaid”应改为“Freight Collect”。
5删除保险条款。由于合同规定采用FOB贸易术语，故不应该有出口方提供保险单。
6检查条款应当删去，“Inspection Certificate issued by applicant”因为是信用证软条款。或者改为“Inspection Certificate issued by beneficiary”
7信用证没有溢短装条款规定，而合同有，故要加上“30000m/t with10%more or less at the ller’option”。
enthusi8信用证对规格的描述，没有采用品质机动幅度，应改为“Chine White Rice Long-shaped Broken Grains:5%Admixture:0.25%Moisture:15%。
9贸易术语FOB后漏掉：“stowed”，应加上。
10包装条款有误，合同规定gunny bags，而信用证却规定为plastic bags，应改为“gunny bags”。
11重量的计算方法“以毛作净”在合同里有规定，而信用证漏掉了这一条款，应补上“gross for net大写”。九年级英语练习册答案
12装运港有误，信用证中笼统规定为Chine port，而采用FOB贸易术语，其后一定要采用具体的港口，按照合同，应该为Shanghai。
13分批装运和转船规定与合同不符，“prohibited”“allowed大写”应将改为。
14信用证议付有效期地点有误，根据国际贸易惯例，信用证议付有效期地点应在受益人所在国，在这笔业务中应该是Shanghai而不是New York。
15信用证议付有效期规定不符合国际惯例，应将在提单出单后5天交单改为“15”。
lakshmiSIGNATURES 二、根据所给信用证回答问题
FROM:INDUSTRIAL BANK OF JAPAN,LIMITED,TOKYO
TO:BANK OF CHINA,SHANGHAI
SQUENCE OF TOTAL:27:1/1
FORM OF DOC.CREDIT:40A:IRREVOCABLE
DOCU.
DATE OF ISSUE:31C:051015
DATE N PLACE OF EXP.:31D:051215IN THE COUNTRY OF BENEFICIARY APPLICANT:50:ABC COMPANY,1-3MACHI KU STREET,OSAKA,JAPAN BENEFICIARY:59:SHANGHAI DA SHENG CO.,LTD.UNIT C2/F JINGMAO TOWER, SHANGHAI,CHINA.
CURRENCY CODE,AMOUNT:32B:USD21240.00
AVAILABLE WITH/.BY...41D:BANK OF CHINA BY NEGOTIATION
:42C:SIGHT FOR100PCT INVOICE VALUE
DRAWEE:42D:THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICE
PARTIAL SHIPMENT:43P:ALLOWED
TRANSSHIPMENT:43T:NOT ALLOWED
LOAD/DISPATCH/TAKING:44A:SHANGHAI
:44B:OSAKA/TOKYO
LATEST DATE OF SHIPMET:44C:051130
DESCRIP GOODS/SERVICE:45A:4,000PCS“DIAMOND”BRAND CLOCK ART NO. 791AT
USD5.31PER PIECE CIF OSAKA/TOKYO PACKED IN NEW
CARTONS
DOCUMENTS REQUIRED:46A:
IN3FOLD UNLESS OTHERWISE STIPULATED:
1.SIGNED COMMERCIAL INVOICE.
2.SIGNED PACKING LIST.
3.CERTIFICATE OF CHINESE ORIGIN.
4.BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL“FORM A”HAS BEEN SENT DIRECTLY TO THE APPLICANT.
会计培训网5.*COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPING SAMPLE.
6.INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR110PCT OF CIF VALUE,COVERING W.P.A RISKS AND WAR RISKS.
7.2/3PLUS ONE COPY OF CLEAN“ON BOARD”OCEAN BILLS OF LADING,MADE OUT TO ORDER AND BLANK ENDORSED MARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT.
ADDITIONAL CONDITION:47A:
2005”AND THE AMOUNT OF SUCH DRAFTS MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT.
T/T REIMBURSEMENT IS NOT ACCEPTABLE
DETAILS OF CHARGES71B:ALL BANKING CHARGES OUTSIDE JANPAN ARE FOR BENEFICIARY’S ACCOUNT
PRESENTAION PERIOD48:DOCUMENTS MUST BE PRESENTED WITHIN15DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.
日语在线翻译网站
CONFIRMATION49:WITHOUT
SPECIAL INSTRUCTION TO THE ADVISING BANK:ALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO OUR HEAD OFFICE.MARUNOUCHI,CHIYODA-U,TOKYO,JAPAN100,ATTN.INTERNATIOANL BUSINESS DEPT.IMPORT SECTION,IN ONE LOT.UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS,WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU. SEND.TO REC,INFO.72:ACKNOWLEDGE RECEIPT
TRAILER ORDER IS
IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993REVISION),INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.
根据上述信用证内容，回答下列问题：
1.本信用证的种类为（至少四种）IRREVOCABLE,DOCUMENTTURY, NEGOTIATION,SIGHT,UNCONFIRMED LC。
2.该信用证的有效期、交单期分别为05年12月15日，05年12月15日。
3.如果已装船提单的签发日为11月15日，则受益人最迟应在几月几日向银行交单？11月30日
4.该信用证项下，汇票的种类是什么?SIGHT，即期。汇票的付款人是THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICE。
5.受益人应提交的单据种类及其份数为__________________。
6.根据《跟单信用证统一惯例》（UCP500）的有关规定对标有“*”符号的部分内容进行分析，并指出这种条款对受益人的影响。
